Nebraska Association of County Officials CountyLineINSIDE ⇒ County Board Workshop ⇒ Legal Line: Water, Public Property, Equalization And Freeholding Addressed by Supreme Court

INSIDE ⇒ Count y Board Works hop

⇒ Legal Line: Water, Public Property, Equalization And Freeholding Addressed by Supreme Court

⇒ NACo De fe r red Compensa t ion P rogram

⇒ Panhandle & West Central District Meetings Photo Highlights

March, 2009 CountyLine

Nebraska Assoc i a t i on o f Coun ty O f f i c i a l s

2009 County Board Workshop And New Board Member Orientation Held In Kearney

NACO CountyLine

In This Issue …

2009 County Board Chairpersons ...................................... 8 2009 NACO Directory Order Form ................................... 16 Calendar of Events........................................................ 20 Counties’ Legislative Day ............................................... 11 County Board Of Equalization Workshop .......................... 12 County Board Workshop .................................................. 6 County Board Workshop Photo Highlights........................... 7 Executive Director’s Comments ........................................ 4 Legal Calendar .........................................................17-19 Legal Line: Water, Public Property, Equalization And Freeholding............................................................ 14 March Contest .............................................................. 19 NACo Deferred Compensation Program............................ 12 NACo Nationwide Scholarship ......................................... 10 Panhandle & West Central District Photo Highlights ............. 9 President’s Message ........................................................ 5 Professional Directory.................................................... 20

625 South 14th St., Suite 200

Lincoln, Neb. 68508

Telephone: (402) 434-5660

FAX: (402) 434-5673

Web site: www.nacone.org

Publisher Larry J. Dix

[email protected]

Editor Lisa Wefer

[email protected]

Advertising rates available on request.

Page 2 March, 2009

Executive Officers

President

Dennis Kimbrough, Fillmore County Vice President

Pamela Lancaster, Hall County Secretary-Treasurer

Steve Erdman, Morrill County Past President

Joe Hewgley, Lincoln County

Board of Directors District Representatives

Mike Boyle, Douglas County Bernie Heier, Lancaster County

William Laux, Morrill County Earl McNutt, Red Willow County

Tim Loewenstein, Buffalo County Duane Wilcox, Washington County

Terry Keebler, Johnson County

Affiliate Representatives

Marilyn Hladky, Seward County Nancy Scheer, Madison County

Susan Thomas, Keith County Don Thomas, Lancaster County

Jon Zavadil, Platte County Jean Sidwell, Buffalo County

NACo Representative Tim Loewenstein, Buffalo County

Subscriptions: $20 per year. NACO CountyLine is made available on the NACO website. All information contained in this publication is the sole ownership of NACO unless specifically stated that the information is reprinted with permission from the originator. Reproduction of any information contained in this publication is prohibited without the express consent of the publisher. Views of contributors, whether solicited or unsolicited, are their own and are not to be construed as having the endorsement of NACO, unless specifically stated by the publisher. able on request.

“Now we are being asked to become transparent. When asked the question have you ever responded with a question? How transparent do we need to become?”

Page 4 March, 2009

Executive Director’s Comments

Larry Dix Executive Director

Transparent Or Invisible?

translate into “ghost-like.” Wouldn’t it be difficult if we were to become invisible?

As the pendulum on the openness of government, and the manner in which it is presented to our citizens continues to swing, one thing that we are all getting used to is that we are constantly being asked to change.

I admire each of you for accepting the challenges that change brings to you as county officials. Be open, look for transparency in delivering your services to the public, but do not become invisible.

just opaque? T h e d e f i n i t i o n o f

transparency is “the quality or condition of being transparent or that which is transparent; especially, a picture painted on thin cloth or glass, or impressed on porcelain, or the like, to be viewed by natural or artificial light, which shines through it.”

I agree we need to be open, but we must be cautious of becoming transparent. I feel Nebraska County government has become more open over the years and I feel that we now have the correct balance of openness.

Wouldn’t you know it, just when we feel comfortable with openness, someone comes along and says, “Now it is time to become transparent? “

I hope that doesn’t

Over the past few months one word that I have heard almost everyday, as it relates to county government, is “transparent.” You rarely hear anyone talk about government without interjecting the word “transparency.” I remember a couple of years ago the buzz word was “E-government.” Now it is “transparency.”

What does this mean to Nebraska counties? I guess it is assumed that government has met the demand of E-government and now it is time to move ahead with another challenge.

Now we are being asked to become transparent. When asked the question have you ever responded with a question? How transparent do we need to become? Is it see-through or

Greetings from your President!

In December, when I put together my last newsletter, I looked at my schedule and thought I was fairly organized. Then came January. In early January I attended the President’s and Executive Director’s Conference in Washington D.C. What a great experience. We were able to hear from top NACo staff about new programs and ongoing efforts on our behalf. I met many state Presidents and their Executive Directors and found many issues in common from state to state. We also had a session with some transition team members and learned that change can be very complex.

In mid-January our legislative committee started looking at the new bills and developed positions on those that affect county government. As bills are amended, their original intent may change and our position also may change. Our NACO staff monitors all bills and represents us well.

Also in mid-January, I appointed a special committee to study LB 427, which is a law enforcement retirement act. This committee reported to the NACO Legislative Committee that a recommendation in opposition should be taken. This bill is for all certified law enforcement in your county. It was estimated the cost would be approximately one million dollars to counties, which would be very difficult to fund.

As I moved into February my focus was the County Board W o r k s h o p i n K e a r n e y . Attendance was great and we had some very good sessions. I would love to see more questions come forward to our Executive Director, Larry Dix, and the NACO Board at our open session. Many of you came forward after the meeting to ask questions that should be shared with all of us as many of us have the same problems.

Our newly elected county board members had the opportunity to attend about a two hour meeting just for them. This is the third time this has been done. As I listened to the presentation, I thought to myself, what an advantage to have this information early on. It can take several years to learn all the details new board members were given. The interest and sincerity was very apparent throughout the group. I wish all new county board members great success during their county board careers.

During the month of February the Executive Board members have been focused on the stimulus package for counties. We have found this to be somewhat of a moving target. It has grown to 9 million dollars with the addition of second class cities and villages, federal road projects included with the county projects. We have been meeting about once a week to make updates and prioritize projects. We are very close to recommending some projects move to bid-letting. This

President’s Message

Dennis Kimbrough NACO President

Busy, Busy

Page 5 January, 2009

committee will continue to work throughout the year as more projects become ready to go.

In early March, Larry Dix and I will attend the Legislative Conference in Washington D.C. I hope to learn about legislation and programs that might affect our counties here in Nebraska. I know that many of you are attending district meetings at this time. What a great time to share what is happening in each of our counties. I will be attending two of these meetings myself. I really enjoy talking to each and every one of you. This fall I plan to attend all of our district meetings.

Last, but not least, I would like to give our NACO staff a huge thank you for a job well done. This has been a challenging year with many new senators to get to know and the new stimulus package. Larry Dix, serving as our Executive Director, is someone we can be very proud of. He puts in some long hours and with new challenges he always performs above expectations and in our best interest.

As spring approaches, it gives us a sense of renewal, a chance to start again and take each opportunity and make it a success.

A wise man once said: “We can’t change the cards of life we are dealt – just the way we play our hand.”

NACO President, Dennis Kimbrough

Mother Nature Has Her Say In Shortening The Time For 2009 County Board Workshop

Page 6 March, 2009

Mother nature wasn’t giving county board members and NACO staff members any breaks when it came to fair weather during NACO’s 31st annual County Board Workshop. A last minute decision to shorten the workshop by ending on Thursday evening after banquet was made by NACO Executive Director, Larry Dix, when severe weather warnings were issued for the west central, central and eastern portion of the state for Friday morning. Dix made the decision to shorten the workshop as a result of the majority of workshop participants indicating that they were planning to leave Kearney on Thursday evening. One of the Friday morning sessions was cancelled and the other session scheduled was moved up to late Thursday afternoon. None of the current NACO staff could recall that the workshop had ever been shortened or cancelled in past years. In spite of the storm, 264 new and seasoned county board members attended the two-day event with 84 counties being represented. Current topics such as court expenses, mental health regions, public transportation c o a l i t i o n , d e c r e a s i n g exemptions and wind farms were addressed, along with a discussion of current legislation with NACO Executive Director, Larry Dix. NACO wishes to express its thanks to Buffalo County for hosting a welcome reception on Wednesday evening; to Stock Auction, National Insurance, BlueCross Blue Shield of Nebraska, and Murphy Tractor, whose sponsorships were greatly appreciated; and to Duane Wilcox for assisting with the entertainment at Thursday evening’s banquet. Photo highlights can be found on the page following this article.

Attorney, J.L. Spray, reviews issues in dealing with e-mails, credit cards and cell phone policies in county offices.

Beth Baxter, Regional Administrator for Region 3 Behavioral Health Services, discusses mental health issues with board members during one of Thursday afternoon’s break out sessions.

Page 7 March, 2009

County Board Workshop Photo Highlights

March, 2009 Page 8

2009 County Board Chairpersons First Name Last Name County Name First Name Last Name County Name Larry Woodman Adams Tony Likens Jefferson LeRoy Kerkman Antelope Terry Keebler Johnson Mark Wilson Arthur Richard Schwenka Kearney Robert Gifford Banner Doug Teaford Keith Kay Anderson Blaine Corey Nilson Keya Paha Thomas Schuele Boone Rick Soper Kimball Casper Brixius Box Butte Steven Banks Knox James Reiman Boyd Bernie Heier Lancaster Russell Dodd Brown Willis Roethemeyer Lincoln Richard Pierce Buffalo Jerry Johnson Logan Cliff Morrow Burt Tom McNeil Sr Loup David Mach Butler Jerry McCallum Madison Ronald Nolte Cass John Bryant McPherson Dave McGregor Cedar John Jefferson Merrick Don Weiss Jr Chase Steve Erdman Morrill Jim Van Winkle Cherry Dennis Jarecke Nance Harold Winkelman Cheyenne Monty Lovelace Nemaha Ivan Fintel Clay Michael Combs Nuckolls Jerry Heard Colfax Timothy Nelsen Otoe Clarence Tichota Cuming Kay Laun Pawnee Larry Hickenbottom Custer Leon Pankonin Perkins Bill McLarty Dakota Jim Ostgren Phelps Don Blausey Dawes Jim Maas Pierce Roger Bauer Dawson Robert Lloyd Platte Clint Bailey Deuel Michael Simonsen Polk Russell Fleury Dixon Earl McNutt Red Willow Bob Missel Dodge James Sefried Richardson Chris Rodgers Douglas Becky Sawyer Rock Scott Olson Dundy Willis Luedke Saline Steve Yates Fillmore Joni Jones Sarpy David Walton Franklin Doris Karloff Saunders Kevin Owens Frontier Mark Masterton Scotts Bluff Don Tegtman Furnas Darrell Miller Seward Rex Adams Gage Jack Andersen Sheridan Terry McCord Garden Eldon Kieborz Sherman Nancy Polinoski Garfield Keith Zimmerman Sioux Glen Monter Gosper Jerry Weatherholt Stanton Frances Davis Grant Lawrence Traudt Thayer Douglas Wrede Greeley Alan Atkins Thomas Pamela Lancaster Hall Teri Lamplot Thurston Jerry Hoegh Hamilton Bob Sevenker Valley Lonny Hanna Harlan Duane Wilcox Washington Leon Kolbet Hayes James Rabe Wayne Ronald Wertz Hitchcock Jeff Ord Webster Don Hahlbeck Holt Jack Poulsen Wheeler Herb Roesch Hooker Augustus Brown Jr York Bill Sack Howard

Page 9 March, 2009

Panhandle & West Central District Meetings Photo Highlights

Page 10 March, 2009

This spring, four high school seniors will earn $2,000 for college from the NACo/Nationwide Scholarship. Winning applicants will have written a short essay describing the most important actions in 2009 that a public sector employee can take to help them get ready for retirement or that the new President and Congress can take in 2009 concerning America's retirement savings. This is the fourth year in a row that Nationwide and the National Association of Counties have teamed up to encourage highschool seniors to think about retirement. Why spur students who haven’t even started full-time work to think about retirement? Three reasons – by applying for the scholarship the students:

1. Must consider the

financial impact of their decisions about college and their career and realize it is never too soon to start thinking about s a v i n g f o r retirement

2. Begin to recognize t h e v a l u e perspective in turbulent financial times when often difficult decisions are required

3. Identify specific actions that help prepare for a f i n a n c i a l l y successful future

To be eligible, applicants must be graduating high school seniors who are legal U.S. residents, their parent or grandparent must be enrolled in and contributing to the NACo 4 5 7 D e f e r r e d Compensation Plan, and the student must enroll in a full-time undergraduate course of study no later than the fall term of the 2009–2010 school year at an accredited two- or four-year college. Application and entry must be submitted on-line no later than March 15, 2009.

The NACo/Nationwide Scholarship is just one of the services arising out of a nearly 30- year partnership between Nationwide and NACo. As provider of the NACo deferred compensation program, Nationwide regularly reports to the NACo Deferred Compensation Advisory Committee on industry trends, updates statistics on the program and provides ongoing education on retirement issues. NACo receives from Nationwide Retirement

(Continued on page 11)

Four th Annua l N ACo /Nat io nwide Scho la rsh ip

High School Seniors Can Win $2,000 For College

Counties’ Legislative Day Provides Opportunity For Local Government Officials To View Daily Operation Of The Legislature

Page 11 January, 2009

County officials are reminded that NACO’s Counties’ Legislative Day will be held April 16 in Lincoln. The purpose of the event is to provide an opportunity for local government officials to familiarize themselves with the daily operation of the Legislature and to meet and visit with state senators. A full day’s activities will be scheduled, including a luncheon where state senators are invited to join their constituents to informally discuss pending legislation. County officials will be addressed by Governor Heineman and several other senators and then will be able to observe the Legislature from the Visitor’s Gallery. Tours of the State Capitol and the Governor’s Mansion will be available, as well as many state offices. Following the luncheon, county officials can return to the Capitol to observe the afternoon session of the Legislature, visit state agency offices, or meet with NACO and MIPS staff members. There is no fee to attend this event but on-line registration is required. To register, go to NACO’s website at www.nacone.org. A tentative agenda for the day’s activities is shown at right. Counties’ Legislative Day originated in 1994 to give county officials a first-hand look at the legislative process. More than 325 county officials participated in the initial year, and since then the biennial event has averaged an attendance of nearly 250.

Solutions payment for NACo’s endorsement and license of its name and logo for use by Nationwide in connection with the NACo Deferred Compensation Plan and related products and services. These funds are used by NACo to enhance programs and services for the benefit of its members.

For More Information About The Scholarship

All of the information about eligibility, judging criteria and notification process are on the NACo and Nationwide Web sites. For more information, go to www.naco.org/r e t i r e m e n t s c h o l a r s h i p o r www.nrsforu.com and click the Scholarship link.

Nationwide/ NACo Scholarship

(Continued from page 10)

Tentative Program

MORNING

8:30 a.m Registration at NACO Offices The NACO office serves as headquarters for Legislative Day

activities. Register at the NACO office on the top level (Suite 200), located at 625 South 14th Street where you will receive a name tag and program. All participants of NACO’s Counties’ Legislative Day must have an official name tag in order to participate in the day’s activities. NACO and MIPS Inc. offices will be open until 5:00 p.m.

9:15 a.m. Welcome and Opening Remarks by NACO Executive Director, Larry Dix (State Capitol, Warner Chamber)

9:30 a.m. Welcome by Governor Dave Heineman

9:45 a.m. Speaker and Committee Chair Comments Speaker of the Legislature, Mike Flood will formally welcome Legislative Day participants to the Capitol. Following Speaker Flood’s comments, other senators will be called from the floor to address Legislative Day attendees and discuss some of the more significant bills before the legislature.

Following Observe Legislature Speakers View floor debate from the visitors’ gallery located above the West

Legislative Chamber. The visitors’ gallery is accessible using the rotunda stairs.

AFTERNOON

12:00 p.m. Luncheon at Cornhusker Marriott Hotel An informal lunch will be served in the Renaissance Room on the

second level of the Cornhusker Marriott Hotel located at 13th & “L” Streets. All senators have been invited to the luncheon and will attend if possible. This is a rare opportunity to have lunch with your senator and give input into the laws that affect county government. An official name tag, provided by NACO, is required for admittance to the luncheon.

1:00 p.m. Visit State Agencies & Senators’ Offices View Floor Debate, Tour Capitol In addition to the Senators’ offices, located in the state capitol (room

numbers listed on back of program), several state agencies invite you to visit their offices anytime between 1:00 and 4:00 p.m. A list of these agencies can be found below. You may also view the Legislature’s afternoon session from the visitors’ gallery above the West Chamber or visit the NACO or MIPS Inc. offices. The MIPS Inc. office is located at 725 South 14th Street.

2:00 p.m. Tour Governor’s Mansion Tours of the Governor’s Mansion are tentatively scheduled to begin

at 2:00 p.m. and run until 3:30 p.m. The Governor’s Mansion is located directly south of the State Capitol.

Page 12 March, 2009

Register On-Line For County Board Of Equalization Workshop

NACO’s biennial County Board of Equalization Workshop for county commissioners and supervisors will be held in Kearney at the Holiday Inn Hotel and Convention Center on May 14, 2009. In addition to commissioners and supervisors, assessors, attorneys and clerks are invited to attend. The workshop will provide an overall review of the county board of equalization’s responsibilities in the equalization process. Cost to attend the one day workshop is $60.00 for registrations received on or before April 24, 2009 and $70.00 if received after April 24, 2009. This fee includes a lunch, two refreshment breaks and all handout material. The workshop will begin at 8:30 a.m. and will conclude at 5:00 p.m. NACO is still working on confirmations from speakers before publishing a complete agenda for the workshop but sessions planned include legal issues for county boards with respect to equalization, property assessment and the equalization process and statewide equalization issues. Speakers will include persons from the Tax

Equalization and Review Commission, the Department of Revenue, Property Assessment Division, county clerks, county assessors, county board members and county attorneys. Make plans now to attend this workshop. Visit NACO’s website at www.nacone.org to register on line. A block of rooms has been reserved at the Holiday Inn Hotel and Convention Center, the Wingate Hotel, and the Hampton Inn at the rate of $69.95 double/single for each hotel. Phone numbers for the aforementioned hotels are: Holiday Inn—(308) 237-5971 Wingate—(308) 237-4400 Hampton—(308) 234-3400 Be sure to indicate that you will be attending NACO’s County Board of Equalization Workshop in order to receive this rate.

NACo Deferred Compensation Program

in today’s economy,” said Larry Naake, NACo executive director.

The competitive interest rate test concluded that Nationwide met its contractual requirement to equal or exceed the top one-third of its competitors. This study reviewed the fixed annuity option offered by Nationwide and its nine largest competitors.

The consultants’ analyses are only one feature of NACo’s deferred compensation program that distinguishes it from others. As a result of NACo’s Deferred Compensation Advisory Committee, the NACo program is the only one in the country that receives oversight and is advised by county participants. It also benefits from the oversight and endorsement of 41 state associations of counties. (For further information on NACo’s Deferred Compensation program, please contact Lisa Cole at NACo at 202/942-4270 or [email protected] or NRS at 877/677-3678 or www.nrsforu.com.)

their retirement on a pre-tax basis. One of the investment options available to participants is a fixed annuity that offers county employees the opportunity to earn an investment return at a fixed rate that is established quarterly by Nationwide. In addition, on an annual basis, Nationwide sets an investment rate minimum (or floor) for the year. NACo’s deferred compensation program continues in its number one slot on the return it provides to county employees who are invested in the program’s fixed annuity option.

According to the study, the 2007 return on this investment option placed highest among its competitors. The report was released at the November 14, 2008 meeting of NACo’s Deferred Compensation Advisory Committee, held in Riverside County, California. This study has been conducted every year since 1989, and the NACo program has always come out on top. “Our 28-year partnership with NRS continues to deliver a quality program that helps county employees save for a more comfortable retirement – this is more important than ever

Recent headlines and the current economic climate highlight the importance of making sure personal and retirement investments are with a financially strong company. As part of its oversight of its Deferred Compensation Program, NACo hires an independent consultant to evaluate several different program aspects. These include the creditworthiness of Nationwide Financial, the parent company to our program administrator, Nationwide Retirement Solutions, and assurance that the fixed annuity investment option offers a competitive return to our program participants.

In their analysis of the creditworthiness of Nationwide, the consultants concluded that it is a strong, stable insurer that continues to strengthen its foundation. This analysis provides assurance that participants’ funds are being managed by a financially sound organization.

The NACo deferred compensation program, also known as a 457 program, is a voluntary program that gives county employees the opportunity to save regularly for

Page 14 March, 2009

Editor’s Note: Legal Line is a feature that will periodically appear in Countyline. Prepared by members of the NACO legal staff, Legal Line is not intended to serve as legal advice. Rather, it is published to alert readers to court decisions and legal or advisory matters important to county government. For a specific opinion on how the information contained in this article or that which will be discussed in future issues relates to your county, consult your county attorney or your personal counsel.

By Beth Ferrell

NACO Assistant Legal Counsel

The Nebraska Supreme Court and Court of Appeals have decided a number of cases with county implications recently. Four of these decisions are summarized below. For the full text of a decision, go to http://www.supremecourt.ne.gov/ and click on Court Opinions in the upper right corner. Click on the appropriate date and the hypertext link following the case name. Special NRD Property Tax Found Unconstitutional Special levy authority given to natural resource districts in the Republican River basin to generate funds to meet the state’s obligations under a water compact were found unconstitutional in Garey v. Nebraska Dept. of Nat. Resources, 277 Neb. 149, 759 N.W.2d 919 (2009). The Feb. 6 decision held that the levy authority granted in LB 701 (2007), violated the prohibition in Neb. Const. Art. VIII, Sec. 1A, against levying a property tax for a state purpose. The court noted that this section of the constitution was enacted to require the state, after the adoption of sales and income taxes, to leave the realm of property taxes for local purposes. A legislative bill, LB 681, was introduced to provide a refund of taxes, penalties and assessments found unconstitutional by the Supreme Court. An occupation tax that was enacted in LB 701 was not addressed in the case but is being challenged in a separate action. Use of Public Property in a Campaign Advertisement A city official who filmed a campaign advertisement in his office did not violate prohibitions against use of public property by a public official to support a candidate according to a Nebraska Supreme Court case handed down on January 2. In Vokal v. Nebraska Acct. & Disclosure Comm., 276 Neb. 988, 759 N.W.2d 75 (2009), an incumbent

Omaha City Council member, James Vokal, was filmed sitting at a computer in his city office and a complaint was filed with the Nebraska Accountability and Disclosure Commission. The Commission fined Vokal $100 for violating Neb.Rev.Stat. §49-14,101.02, which prohibits a public official’s “use of personnel, property, resources, or funds under his or her official care and control for the purpose of


Legal Line:

Water, Public Property, Equalization And Freeholding Addressed By Supreme Court

Page 15 March, 2009

campaigning for or against the nomination or election of a candidate.” The Supreme Court noted that nothing was consumed by using the office and equipment for “props” and there were no allegations that the city’s computer had been used to prepare campaign materials. It found that “Vokal was merely conveying something that most of the public already knew and that Vokal has a right to convey to those who did not.” It noted that Vokal would not have been sanctioned if he had rebroadcast news footage showing him working in his office. Another case involving alleged violations of this section by a city manager has been appealed to the district court. In that case, the official was fined $1,000 for sending an email about a spending petition. Leased Church Property Considered Exempt Church property leased to a school for a special education program was considered exempt under Fort Calhoun Bapt. Ch. v. Washington Cty. Bd. Of Eq., 277 Neb. 25, 759 N.W.2d 475 (2009). The case was handed down on Jan. 23. Before entering into the lease, the parties researched past financial statements and tried to determine a rate that did not cause the church to incur a financial loss nor overly benefit from the contract. The church applied for a 100 percent tax exemption and was granted an 80-percent exemption by the county board of equalization. The church appealed to the Tax Equalization and Review Commission (TERC), which concluded that the church did not use the property exclusively for religious purposes and that the lease rate was not below market value. On appeal, the Supreme Court held that the property was being used exclusively for religious or educational purposes and that the lease did not create a taxable use. Both of the uses were exempt and the property was used for combination of exempt uses. The case was remanded to TERC with instructions to the county board of equalization to grant a 100-percent exemption on the church’s property. A concurrence noted the implications of the generation of excess revenues from leases of exempt property. Freeholder Transfer Approved Alleged deficiencies in legal de s c r i p t i on s , s i gna tu r e s and notarizations did not defeat the Cedar County freeholder board’s jurisdiction over petitions to transfer real estate from one school district to another. In Koch v. Cedar County Freeholder Bd.,

276 Neb. 1009, 759 N.W.2d 464 (2009), which was decided on January 9, the Nebraska Supreme Court approved the transfer of $30 million in property. The court also found that for purposes of statutory contiguity requirements, all petitions could be heard together in order to find that the parcels were contiguous. In addition, earlier this month, two cases dealing with somewhat similar filing issues regarding transfers of real estate from Hamilton County to York County were decided by the Court of Appeals in unpublished opinions.

Legal Line:

Water, Public Property, Equalization And Freeholding Addressed By Supreme Court (Continued from page 14)

March, 2009 Page 16

NACO’s 2009 Directory Of County Officials

Are you longing for a resource that tells you who’s who in Nebraska County Government?

A resource that not only gives you names, addresses, phone numbers and fax numbers of every county official in the state, but includes a listing of county board meeting days, NACO districts, county seats, NACO officers and directors, affiliate officers and NACO staff? All this and more can be found in the 2009 NACO Directory Of County Officials In Nebraska.

Order your copy today by completing and mailing the order blank below. County clerks for each county will receive one complimentary copy of the directory intended for use by all offices in their courthouse.

The cost for this comprehensive resource is $16.00 for tax-exempt entities and $17.00 for taxable entities. A special bulk rate of $10.00 per directory is available for orders of ten or more copies mailed to the same address. Be sure to include payment with your order.

2009 Directory Of County Officials Order Form To place your order for the 2009 Directory of County Officials, please complete the following information and mail this form along with your check to the Nebraska Association of County Officials, 625 South 14th Street, Suite 200, Lincoln, NE 68508

PAYMENT MUST ACCOMPANY ORDER

Taxable Entities, $17.00 Non-Taxable Entities, $16.00 For orders of 10 or more copies, mailed to the same address, $10.00 per copy Please send _______ copies of the 2009 Directory of County Officials. Enclosed is my check in the amount of $_________________ (Publisher will pay postage and handling charges.) Please list correct mailing address below: ______________________________________________________________________________________________ ______________________________________________________________________________________________ Fed. I.D. 47-0522159 C:___ P:___

March, 2009 Page 17

March Legal Calendar 1 Assessor On or before this date, following any construction thereof or any change in the

improvements made on or before January 1, the owner of the improvements must file with the county assessor an assessment application on a form prescribed by the Tax Commissioner. 77-1374

1 Assessor By this date, improvements on leased land list must be filed with the county assessor and assessor must send notification of government subdivisions of intent to tax property not used for a government purpose and not paying an in lieu of tax. 77-1376, 77-202.12

1 Board, Highway Superintendent

By this date, a county highway annual program must be adopted. 39-1503 Annual plan or program for specific road or street improvements for the current year must be submitted with the Board of Public Roads Classifications and Standards following a public hearing and approval. The board must review each such annual plan within sixty days after it has been filed to determine whether it is consistent with the county's or municipality's current six-year plan. 39-2119

1 Treasurer, Attorney Camper permit annual renewals become delinquent on this date. 60-1805

1 Treasurer Registration deadline for expired motorboat certificates. 37-1226

1 Emergency Managers Local emergency planning committee must review and update emergency plan as needed each year. 81-15,217

First Mon. Treasurer Public auction for delinquent taxes against real property is to be held. 77-1802

5 Clerk Report to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. 71-614

5 Clerk Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles. 37-1287, 60-161

15 Clerk of the District Court

Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received. 33-106.02

15 Clerk/Register of Deeds, Treasurer

Not later than the 15th day of the month following the calendar month in which fees are due, each county clerk or register of deeds must pay over to the county treasurer all fees received and take the receipt to the county treasurer. 33-130

19 Assessor Assessor must complete assessment of real property and file abstract with Property Tax Administrator. 77-1301, 77-1303, 77-1514

19 Assessor The county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission.77-1315

19 Assessor, County Board of Equalization

It is the duty of the assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after this date or any former year. 77-1317

19 Assessor, County Board of Equalization

After March this date and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property. 77-1315.01

19 Assessor On or before this date, each county assessor must conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county for the purpose of achieving uniform and proportionate valuations and assuring that the real property record data accurately reflects the property. The county assessor shall adjust the value of all other taxable real property parcels by class or subclass in the county so that the value of all real property is uniform and proportionate. The county assessor shall determine the portion to be inspected and reviewed each year to assure that all parcels of real property in the county have been inspected and reviewed no less frequently than every six years. 77-1311.03

25 Treasurer By this date each month, the treasurer must transmit all motor vehicle taxes, motor vehicle fees, and registration fees collected to the state. 60-3,141(3)

March, 2009 Page 18

1 Assessor Applications for mobile home exemptions for disabled or blind honorably discharged veterans to be filed by this date. 77-202.24, 77-202.25

1 Treasurer In counties having a population of 100,000 or more, the first half of all general real property taxes becomes delinquent. 77-204

1 General Elected county officials must file a statement of financial interests with the Accountability and Disclosure Commission. 49-1493

1 Assessor Mail a notice on or before April 1 to claimants who are the owners of a homestead which has been granted an exemption under sections 77-3507 to 77-3509, except subdivision (1)(b)(i) of section 77- 3508, in the preceding year unless the claimant has already filed the certification for the current year or the county assessor has reason to believe there has been a change of circumstances so that the claimant no longer qualifies. The notice must include the claimant's name, the certification deadlines for the current year, a list of documents that must be filed with the certification, and the county assessor's office address and telephone number. 77-3513, 77-3514

5 Clerk Return to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. 71-614


First Monday

Treasurer, Clerk

After the sale of real property, the treasurer must file a duly certified return with the county clerk. 77-1813

First Tuesday

Sheriff Make a report to the county board describing fees, fee totals and activities since the last report, and the amount collected for the current year. 33-117(3)

First Tuesday

Clerk of the District Court, County Board

Quarterly remittance to state treasurer of money other than witness fees, fines, penalties, forfeitures and license fees in the possession of the clerk of the district court which remain after three years. 24-345 Witness fees which remain for six months are reported to the county board, and after an additional six months are paid over to the county treasurer for credit to the common school fund. 33-140, 33-140.02


Not later than the 15th day of the month following the calendar month in which fees are due, each county clerk or register of deeds must pay over to the county treasurer all fees received and take the receipt to the county treasurer. 33-130


Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. 33-106.02

Third Monday

Treasurer Report to State Treasurer and Tax Commissioner a statement showing money collected on behalf of school districts. 79-1034


30 General Form 941N, the Nebraska Quarterly Withholding Return, must be filed for previous calendar quarter.

During Month

County Board County board shall make quarterly visit to county jail of its county once during each of its sessions. 47-109

1 Treasurer In counties having a population of 100,000 or less, the first half of all general real property taxes becomes delinquent. 77-204

1 Weed Board Publish general notices for control of noxious weeds in one or more newspapers of general circulation throughout the weed authority's jurisdiction on or before this date. 2-955

1 Assessor Last day to file tangible personal property tax returns. 77-1229

1 Treasurer After this date and prior to September 1, notice of delinquency must be mailed to personal or real estate taxpayers. 77-1716

April Legal Calendar

May Legal Calendar


March, 2009 Page 19

1 County Board of Equalization

Board must issue its decision on public purpose protests by this date. 77-202.12

5 Clerk Return to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. 71-614


15 Clerk, Board, Assessor

On or before this date, the Tax Equalization and Review Commission is to send the assessor, clerk, and county board an order specifying the percentage increase or decrease and the class or subclass of property affected. 77-5028


Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received. 33-106.02


Each county clerk or register of deeds shall, not later than the fifteenth day of the month following the calendar month in which fees are received, pay over to the county treasurer all fees received and take the receipt of the county treasurer. 33-130


During Month

Assessor Property Tax Administrator shall hold an examination. 77-421

May Legal Calendar (Continued from page 18)

March Contest Elizabeth Carlson, Wayne C o u n t y H i g h w a y Superintendent, is the winner of the January, 2009 C o u n t y L i n e C o n t e s t . Elizabeth found all the words correctly in the Word Search Contest. For her entry, Elizabeth will receive a NACO flexi-freeze cooler and a NACO tote bag. For the March contest, somewhere hidden within the pages of this edition of CountyLine is a spring daffodil. Find the daffodil and send the page number the daffodil is found on to NACO by April 17, 2009. Include your name and the county office you hold or work in. Be sure to mark “Contest Entry” on the outside of your envelope.

March, 2009 Page 20

Calendar Of Events March 19, 2009 Central District Meeting Grand Island, Interstate Holiday Inn

March 20, 2009 Northeast District Meeting Norfolk, Lifelong Learning Center

March 23, 2009 Southeast District Meeting Interstate 80, Mahoney Park

April 16, 2009 Counties’ Legislative Day Lincoln, State Capitol

April 17-19, 2009 NAEM Annual Conference Grand Island, Midtown Holiday Inn

May 14, 2009 County Board of Equalization Workshop Kearney, Holiday Inn

June 3-5, 2009 Clerks of the District Court Workshop Kearney, Holiday Inn

June 10-12, 2009 Clerks, Election Commissioners, Register of Deeds Workshop

North Platte, Sandhills Convention Center

June 16-18, 2009 Treasurers Workshop Lexington, Holiday Inn Express

July 24-29, 2009 National Association of Counties Annual Conference

Nashville, Tennessee

September 17, 2009 Central District Meeting Kearney, Ramada Inn

September 18, 2009 Northeast District Meeting Schuyler, St. Benedict Center

October 7, 2009 Register of Deeds Workshop Kearney, Holiday Inn

October 8, 2009 NACO Legislative Conference Kearney, Holiday Inn

December 9-11, 2009 NACO’s 115th Annual Conference Lincoln, Cornhusker Marriott Hotel

July 29-30, 2009 Planning & Zoning Workshop North Platte, Sandhills Convention Center

September 28, 2009 Southeast District Meeting Interstate 80, Mahoney Park

Professional Directory

Documents

Nebraska Association of County Officials CountyLineINSIDE ⇒ County Board Workshop ⇒ Legal Line: Water, Public Property, Equalization And Freeholding Addressed by Supreme Court